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Non resident taxes


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Hi All,

We own a holiday home in france and we're not sure where we are liable to pay taxes on the income we generate from rentals.  Do we pay taxes in France or in England?  Trying to find out has not been easy, nobody here or in France seems to know the answer.  I know we have to fill in a tax return in both countries but don't know where to get these from and when they are due to be completed by etc.  It would also be helpful to know what expenses we can off set against taxes.  Hope someone can help.

 

Thanks Poll

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[quote user="poll"]

We own a holiday home in france and we're not sure where we are liable to pay taxes on the income we generate from rentals.

[/quote]

If you are UK resident and domiciled, then you declare the revenue in both France and UK and pay in both France and the UK, with the HMRC allowing you to deduct the French tax paid from your UK tax liability.

[quote user="poll"]

I know we have to fill in a tax return in both countries but don't know where to get these from and when they are due to be completed by etc.  It would also be helpful to know what expenses we can off set against taxes.  Hope someone can help.

[/quote]

The Centre des Impots des Non-residents can be contacted as follows:

Centre des Impots des Non-residents

10 rue du Centre

93463 Noisy le Grand

Tel: 01 57 33 83 00

email: t075049@cp.finances.gouv.fr

They

DO respond to emails (I've only tried emailing them in French) and I

believe that they can put you through to an English-speaker if you

wish. It would be useful if you can give them a numero fiscal from your

Taxe Foncier or Taxe d'hab.

Once you exist on the system, you can then do a lot of things on line - eg your revenue declarations.

Assuming that the revenue is reasonably low, (ie less than around 14-15K Euros) then IIRC you would fall under the micro-bic regime, for which there is a standard deduction of x% (ie the amount on which the tax would be charged would be your revenue times (100-x)%) to take into account all your expenses. x used to be around 60% (IIRC) but I think has been reduced for 2006 income - ie a greater part of your income is now used as the amount on which the tax charge is based. If you have expenses that you can prove are greater than the % allowed under the micro-bic regime, you can opt to be taxed on 100% of your whole income minus expenses (the usual maintenance, taxe fonciere, taxe d'habitation etc); this is known as the "reel regime" - but if you elect for this regime then you are stuck with it for 3 years.

Bear in mind that because you are non-resident, the French Fisc will tax you at a flat 25% of your taxable income (ie after allowable expenses) unless you can show that if all your worldwide income were to be taken into account in the French tax calculation, the resultant French tax rate according to the level of income would be less than 25%, in which case the appropriate lower level of taxation would be imposed instead of the 25%.

In the UK, HMRC allows you to offset your French tax paid against your UK tax bill arising from this income, and allows the same sorts of deductions as would be allowed on UK let property.

Regards

Pickles

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Hi All

I have a similar query. We have just received an income tax document from our french bank (with whom we have a mortgage); we are currently having a house built to use for holidays and do not intend to rent it out at any time in the future.  So far, since purchasing the land 3 years ago, we have only paid money out and received no income in France.  We already pay income tax in the UK (solely on PAYE) so surely we do not have to declare anything in France or fill out a tax form?  Any advice would be much appreciated.

 

 

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[quote user="bevvy"]

Hi All

I have a similar query. We have just received an income tax document from our french bank (with whom we have a mortgage); we are currently having a house built to use for holidays and do not intend to rent it out at any time in the future.  So far, since purchasing the land 3 years ago, we have only paid money out and received no income in France.  We already pay income tax in the UK (solely on PAYE) so surely we do not have to declare anything in France or fill out a tax form?  Any advice would be much appreciated.

[/quote]

Is this not similar to my recent posting, on behalf of a friend ? 

It sounds as if the document is the same.

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